Illinois ex rel. Gordon, Director of Labor, v. Campbell, Collector of Internal Revenue (329 U.S. 362)
U.S. Supreme Court · decided December 23, 1946 · Supreme Court Database (Spaeth)
- Citation
- 329 U.S. 362 · 67 S. Ct. 340
- Docket
- No. 35
- Argued
- March 28, 1946; reargued November 19, 1946
- Decided
- December 23, 1946
- Term
- October Term 1946
- Vote
- 7–2
- Majority author
- Justice Rutledge
- Issue area
- Federal Taxation
- Disposition
- Affirmed
- Outcome
- Petitioning party lost
- Ideological direction
- Liberal
How the Justices voted
- Majority
- Chief Justice Vinson, Justice Burton, Justice Douglas, Justice Frankfurter, Justice Black, Justice Rutledge (wrote), Justice Murphy
- Dissenting
- Justice R. H. Jackson, Justice Reed (wrote)
Opinion excerpt
Mr. Justice Rutledge delivered the opinion of the Court. This case was companion to Illinois ex rel. Gordon v. United States, 328 U. S. 8, decided last term, but brings for settlement other problems raised by a conflict of claims between the United States and the State of Illinois. The conflict concerns whether one or the other claimant is entitled to priority of payment from assets of a common debtor. The Illinois Supreme Court dealt with both cases in a single opinion. 391 Ill. 29, 62 N. E. 2d 537. Certiorari was granted in each. 327 U. S. 771; 327 U. S. 772. On the same day that Illinois ex rel. Gordon v. United States, supra, was decided, this case was restored to the docket and assigned for reatgument before a full bench, because of the presence of the questions not determined by that decision. The controversy arose on June 29, 1942, when the Director of Labor of Illinois brought suit in the Circuit Court of Cook County, Illinois, to enforce against the Chicago Waste and Textile Company a statutory lien for unemployment compensation contributions due the state. Associated Agencies, Inc., was a creditor of the Chicago Waste and Textile Company. In his complaint the Director alleged that Associated Agencies had obtained a judgment against its debtor in the Municipal Court of Chicago and that execution had issued on this judgment June 3, 1942, but that the interest of…
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